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Showing 451–460 of 50436 articles for “Art. L 454-39 to L 454-77”
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
Taking into account the specific context of his jurisdiction, the public prosecutor implements the criminal policy defined by the general instructions of the Minister of Justice, specified and, where…
As part of his powers in relation to alternatives to prosecution, initiating and exercising public action, directing the criminal investigation police, identity checks and enforcing sentences, the pub…
As part of his powers as head of the criminal investigation department, the public prosecutor may issue general or specific instructions to investigators. He checks the legality of the resources used…
The judicial police officer or agent acting under his or her responsibility shall describe or transcribe, in a report which shall be placed in the file, the recorded data which are useful for establis…
Where the criminal court, in its composition provided for in the third paragraph of Article 398, finds that the classification used in the document referred to it does not fall within the provisions o…
The functions of the public prosecutor at the criminal court are performed by the public prosecutor or one of his deputies; those of the registry by a clerk of the judicial court.
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